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2018 (5) TMI 910 - CESTAT MUMBAIDebonding of part of unit - quantification of the customs duty - whether the second order of the Dy. commissioner amounts to review of the first order? - Held that: - The exact quantification of the amount to be paid would depend on the date of debonding and the quantum of depreciation available at that time. Any assessment of quantification done prior to that date would only be a provisional assessment - the second order of the Dy. commissioner does not amount to review of the first order in so far as the first order was a conditional order and the appellants were entitled to depreciation till the date of debonding - appeal allowed - decided in favor of appellant.
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